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The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1996
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Statutory Instruments
1996 No. 3115
INCOME TAX
The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1996
Made
9th December 1996
Laid before the House of Commons
11th December 1996
Coming into force
1st January 1997
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 1(2) and (2A) of Schedule 23 to the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1; sub-paragraphs (2) and (2A) of paragraph 1 of Schedule 23 were substituted for sub-paragraph (2) of that paragraph by section 56 of the Finance Act 1988 (c. 39).
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